Keywords
ngân hàng thương mại
báo cáo thường niên information disclosure
commercial banking
annual report
Abstract
Information disclosure of business activities plays an important role for organizations and individuals in the market economy in terms of limiting information asymmetry, helping investors and customers believe in business operations, thereby minimizing costs of gathering information for information users. This study identifies the factors influencing the disclosure on annual reports of commercial banks in Vietnam over the 5-year period from 2015 to 2019. Based on the weighted average method, the level of information disclosure by banks is more than 61% of the check list of information published in the annual reports. By using the OLS regression model, the results show that the level of information disclosure in annual reports is influenced by the liquidity ratio and debt ratio of Vietnamese commercial banks.
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